https://www.taxtmi.com/caselaws?id=292172 Document comparison and surrounding circumstances showed that the checked bills were issued from duplicate bill books rather than the regular sales records, based on differences in handwriting, issuer details, purchaser particulars, date notation, and tax-paid markings. The Allahabad HC noted that these features supported the finding of suppressed transactions and that attempts to later place those bills into the regular books did not displace that conclusion. It also upheld the estimate of suppressed turnover as reasonable and not arbitrary, so the resulting tax liability on suppressed sales was sustained. The argument drawn from a separate issue involving purchases from unregistered dealers was held irrelevant to this dispute. en-us Mon, 09 Apr 2007 00:00:00 +0530 Wed, 09 Dec 2020 09:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292172 Document comparison and surrounding circumstances showed that the checked bills were issued from duplicate bill books rather than the regular sales records, based on differences in handwriting, issuer details, purchaser particulars, date notation, and tax-paid markings. The Allahabad HC noted that these features supported the finding of suppressed transactions and that attempts to later place those bills into the regular books did not displace that conclusion. It also upheld the estimate of suppressed turnover as reasonable and not arbitrary, so the resulting tax liability on suppressed sales was sustained. The argument drawn from a separate issue involving purchases from unregistered dealers was held irrelevant to this dispute. Case-Laws VAT and Sales Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292172